1.   Because everybody claimed the allowances, the cost of increasing the value of the tax allowances was substantially increased.

2.   Cutting personal tax allowances penalizes the poor.

3.   Naval officers received no help from the Treasury for their outfits, though they were given a small tax allowance.

4.   Personal tax allowances are expected to be frozen and taxes on petrol, drink and tobacco raised.

5.   Pressure is mounting for tax allowances on childcare.

6.   The government gives generous tax allowances to the self-employed.

7.   This could, of course, be extended to the whole range of non-personal tax allowances.